INCOME TAX—Continued

26 CFR 1.6695–2T, added; preparer due diligence requirements for determining earned income credit eligibility (temporary) (T.D. 8798) 12, 16 26 CFR 1.7702B–1, –2, added; qualified long-term care insurance contracts (T.D. 8792) 7, 36 26 CFR 31.3306(r)(2)–1, added; FUTA tax amounts under employee benefit plans (T.D. 8815) 9, 31 26 CFR 31.3121(v)(2)–1, –2, added; FICA tax amounts under employee benefit plans (T.D. 8814) 9, 4 26 CFR 54.4980B–0 through –8 and intermediary sections, added; continuation coverage requirements of group health plans (T.D. 8812) 8, 19 26 CFR 301.6103(j)(1)–1, amended; 301.6103(j)(1)–1T, added; disclosure of return information to the Bureau of Census (T.D. 8811) 10, 19 26 CFR 301.6103(k)(9)–1T, –2T, added; payment of tax by credit card or debit card (T.D. 8793) 7, 15 26 CFR 301.6221–1T, amended; 301.6223(c)–1T, amended; 301.6224(c)–3T, amended; 301.6229(b)–2T, added; 301–6229(f)–1T, added; 301.6231(a)(1)–1T, amended; 301.6231(a)(6)–1T, amended; 301.6231(a)(7)–1, amended; 301.6231(a)(7)–1, added; modifications and additions to the unified partnership audit procedures (T.D. 8808) 10, 21 26 CFR 301.6320–1T, added; notice and opportunity for hearing upon filing of notice of lien (T.D. 8810) 7, 19 26 CFR 301.6330–1T, added; notice and opportunity for hearing prior to levy (T.D. 8809) 7, 27 26 CFR 301.7502–1, amended; 301.7502–1T, added; Timely mailing treated as timely filing / electronic postmark (T.D. 8807) 9, 33 26 CFR 301.7701–5, amended; 301.7701–7, added; residence of trusts and estates (T.D. 8813) 9, 34 26 CFR 1.1502–3T, –9(a), –9T(b)(1)(v) and (vi), amended; consolidated returns, limitation on recapture of overall foreign loss accounts (T.D. 8800) 4, 20 Requirements for the deduction and with holding of tax on certain U.S. source

April 5, 1999 32 1999–14 I.R.B.